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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Special rules for scholarships

  • Section 211 Special rules for scholarships: introduction
  • Section 212 Scholarships provided under arrangements entered into by employer or connected person
  • Section 213 Exception for certain scholarships under trusts or schemes
  • Section 214 Scholarships: cost of the benefit
  • Section 215 Limitation of exemption for scholarship income in section 776(1) of ITTOIA 2005
  1. Special rules for scholarships
  2. Special rules for scholarships: introduction

Section 211 | Special rules for scholarships: introduction

From legislation.gov.uk

(1)Sections 212 to 214 supplement the preceding provisions of this Chapter in the following ways—

(2)Section 215 limits the extent to which section 776(1) of ITTOIA 2005 (exemption for scholarship income) applies to a scholarship whose provision constitutes an employment-related benefit.F1

(3)In this section and sections 212 to 215 “scholarship” includes a bursary, exhibition or other similar educational endowment.

Notes

  1. F1

    Words in s. 211(2) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 298 (with Sch. 9 paras. 1-9, 22)

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